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Appraising Conservation Easement Donations: The Need for More Uniform Standards and Greater Oversight

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Author: Jessica A. Steinberg
Org./Source: Environmental Law Institute
Year: 2007

Standardized appraisal methods for charitable contributions of conservation easement donations do not currently exist. The author refutes the notion of limiting the charitable contribution program and proposes the establishment of uniform appraisal methods and greater oversight by the IRS.

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Item type(s): Law Journal Articles
Topic tags: Appraisals

Last modified by Elana Richman

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Last modified Nov 23, 2010